Cenvat credit on stationery or bill of xerox copy provided by vendro

[Asked by Guest]

Dear sir

please suggest me can we take the cenvat credit on stationey bill / bill of xerox copy provided by vendor or all amount should be booked in stationery account code.

Thanks & Regards

Vipin Kumar

AI Summary

Cenvat credit on stationery allowed where nexus with manufacture; xerox supplier invoices are not eligible for credit.
Cenvat credit on stationery is allowed where stationery used in the factory has a demonstrable nexus with manufacture; items with absolutely no relationship to manufacture are excluded. Office stationery and furniture may qualify if linked to manufacturing operations and proven. Xerox copies supplied by vendors do not attract excise duty because xeroxing is not manufacture, so credit on such invoices is not available.